T.C. Memo. 2000-166
UNITED STATES TAX COURT
JOHN C. ARCHER AND NANCY M. ARCHER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11587-98. Filed May 22, 2000.
Robert E. Reetz, Jr., Kenneth D. Owens, and Carleton A.
Davis, for petitioners.
Rosemary Schell, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined a deficiency in
petitioners’ income tax of $23,188 for 1994 and a penalty of
$4,637.60 under section 6662(a) for substantial understatement of
tax.
After concessions, the issues for decision are:
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